Research On Fiscal Transparency,government-enterprise Collusion And Corporate Tax Avoidance

The phenomenon of corporate tax avoidance occurs frequently in many countries.The existing literature mainly analyzes the motivation of corporate tax avoidance.Research points out that the level of nominal tax rate,tax collection and management,and internal factors such as corporate size and financial leverage are the main reasons for corporate tax avoidance.The phenomenon of collusion between government and enterprise is also common in various industries,and its definitions in the research are even more diverse.The issue of fiscal transparency has also remained enthusiastic in recent years.At present,there is no literature that puts these three into a unified framework for analysis.This article first understands and analyzes the relationship between the three from a theoretical perspective,and then conducts an empirical test.The main research content is: in the short term,will the degree of collusion between government and enterprise be possible? It has a significant impact on corporate tax avoidance,whether this significant impact is positive or negative,and then introduce fiscal transparency as a moderating variable for further analysis.The study found that:(1)China’s provincial government fiscal transparency is relatively low.Although the overall fiscal transparency is on the rise,the overall fiscal transparency is not high,hovering around the passing line,and there is a lot of room for improvement;(2)the collusion between government and enterprise has a significant impact on corporate tax avoidance,that is,government-enterprise collusion has strengthened corporate tax avoidance to a certain extent,and the regression result of fiscal transparency as a moderating variable shows it did not have a significant impact on the relationship between government-enterprise collusion and corporate tax avoidance.Based on the empirical results,we put forward corresponding policy recommendations.